林木资产收获现值法评估中主要参数确定浅析  

Determination of Main Parameters in the Valuation of Forest Asset Havest Present Value Method

作　　者：王进江 高文忠 Wang Jinjiang;Gao Wenzhong(CHINA ENTERPRISE APPRAISALS Co.,Ltd.,Beijing 100020)

机构地区：[1]北京中企华资产评估有限责任公司,北京100020

出　　处：《中国资产评估》2022年第3期59-66,1,共9页Appraisal Journal of China

摘　　要：人工用材林中龄林和近熟林的林木资产实务中常采用收获现值法评估,林木资产评估涉及的专业性较强,资产评估中对批量的林区林木资产多利用林业类专家进行,在一些主要参数的取值上存在一定的主观性。本文认为,现实林分主要因子、间接费用率、成本利润率、林分生长模型中参数、林分出材率模型中参数、林地收益比例系数是林木资产收获现值法评估中的主要参数,就这些主要参数取值的确定方法进行了分析,并提出了确定方法和思路建议。The present value of earnings method is extensively used in the valuation of commercial plantation middle-aged forest and near-ripe forest. Due to the strong professionalism in the forest assets valuation, forestry experts are widely used in the bulk forest assets valuation of the forest region, and the determination of the main parameters are subjective. This article holds that the main parameters in the forest assets valuation when using the present value of earnings method are practical stand main factors, overhead rate, cost margin, stand growth model factors, stand yield model factors, the proportion rate of forest land income. This article analyzes how to determine these main parameters and gives a few suggestions.

关 键 词：林木资产评估 收获现值法 主要参数 确定方法 

分 类 号：F123.7[经济管理—世界经济]